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Showing 1121–1130 of 39280 articles for “Art. L 144-10”
I. - Subject to the provisions of article 1020 and in accordance with the second paragraph of article L. 132-11 of the Social Action and Family Code, acts performed and decisions made in connection wi…
Subject to the provisions of Article 218 bis, the taxable profits of the partners in name, the general partners and the members of the companies referred to in articles 8 and 8 ter, shall be determine…
…Acquisitions and exchanges made by the State, divisions of property between it and private individuals, and all other acts made in this regard are exempt from registration duties, land registration ta…
I. - For the purposes of the second paragraph of article L. 143-2, individual rights relating to a contract mentioned in article L. 143-1, whether or not taken out under the authorisation provided for…
I. - The tax benefits provided by articles 1083 and 1084 are applicable to the caisses de mutualité sociale agricole. II. - 1. As stated in article L. 723-4 of the Code rural et de la pêche maritime,…
If the taxpayer has a single residence in France, tax is assessed at the place of that residence. If the taxpayer has several residences in France, he is liable for tax at the place where he is deemed…
Public or ministerial officers are obligatorily subject to the controlled declaration regime in respect of profits from their office or position. As regards profits or income from a related or ancilla…
The provisions of articles 109 to 117 set out the rules for determining income distributed by : 1° Legal entities subject to the tax provided for in Chapter II of this Title; 2° Legal entities and joi…
1. The following are deemed to be distributed income: 1° All profits or income that is not placed in reserves or incorporated into capital; 2° All sums or securities made available to members, shareho…
If the same dispute is pending before two courts of the same level equally competent to hear it, the court second seised must decline jurisdiction in favour of the other if one of the parties so reque…
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